Shares valuation for hold-over relief

Shares valuation for hold-over relief

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A client is gifting 50% of his shareholding in his service company to his girlfriend & we are completing the claim for hold-over relief form (from HMRC's HS295) on his behalf.  The form will apply for deferment of valuations.

Does a figure have to be entered for the value of asset at the date of transfer if deferment of valuations is being applied for?  If so, presumably any (reasonable) figure could be entered as an estimate of the value as it will not be agreed by HMRC at this stage.

Any suggestions as to how to value the shares would also be greatly appreciated.

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